Logicquest Technology Inc. (the Company) has dismissed its independent registered public accounting firm, Simon & Edward LLP (S&E), effective April 7, 2026. The Company's board of directors ratified the engagement of CNGSN & Associates LLP (CNGSN) as its new independent registered public accounting firm on April 7, 2026. An engagement letter with CNGSN was executed on March 27, 2026. There were no disagreements with S&E regarding accounting principles, financial statement disclosure, or auditing procedures during the fiscal years ended December 31, 2025 and 2024, or the subsequent interim period prior to dismissal. There were also no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K with S&E. The Company has requested a letter from S&E to the SEC confirming these statements, which will be filed by amendment. CNGSN was not consulted by the Company on any accounting principles or potential audit opinions prior to their engagement, nor were there any disagreements or reportable events. The filing includes the Cover Page Interactive Data File as an exhibit.